CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

The  Board  of  Directors
TMI  Holdings,  Inc.

We  consent  to the incorporation by reference in this Registration Statement on
Form S-8 of our report dated February 12, 2002 with respect to the balance sheet
of TMI Holdings, Inc. (formerly Thrift Management, Inc.) as of December 30, 2001
and  the  related  statements of operations, stockholders' equity and cash flows
for  the  fiscal  years  ended  December  30,  2001  and  December  31,  2000.


/s/  Berkowitz  Dick  Pollack  &  Brant  LLP
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Berkowitz  Dick  Pollack  &  Brant  LLP

Miami,  Florida
March  1,  2003